Mock Audit (340B)
Definition
A mock audit replicates the HRSA audit process as closely as possible: the auditor issues a simulated data request list, reviews the entity’s responses and documentation, evaluates controls and policies, and produces a findings report with prioritized recommendations. The goal is to identify what an HRSA auditor would find before HRSA does.
Mock audits are particularly valuable for covered entities that have never been audited by HRSA, have recently undergone significant operational changes, have added new contract pharmacy arrangements, or have received a prior HRSA finding. They also serve as a staff training tool, helping program managers and compliance staff understand what to expect and how to respond.
The findings from a mock audit provide a clear, prioritized remediation roadmap. Covered entities can address identified gaps on their own timeline, without the pressure of an active HRSA review. This is the most cost-effective form of audit risk management available.
Frequently Asked Questions
Why Mock Audit (340B) Matters
A mock audit is the most direct way to know where your program stands before HRSA asks. The time and cost of a mock audit are almost always less than the time and cost of responding to an adverse HRSA finding.
How Virtue 340B Uses It
Virtue 340B conducts mock audits as a standalone service and as part of broader audit readiness engagements. Our mock audits follow HRSA's actual methodology, producing findings that reflect real audit risk rather than theoretical concerns.